Are current financial accounting standards protecting investors?
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Are current financial accounting standards protecting investors? hearing before the Subcommittee on Commerce, Trade, and Consumer Protection of the Committee on Energy and Commerce, House of Representatives, One Hundred Seventh Congress, second session, February 14, 2002. by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Commerce, Trade, and Consumer Protection

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Published by U.S. G.P.O., For sale by the Supt. of Docs., U.S. G.P.O. [Congressional Sales Office] in Washington .
Written in English



  • United States.


  • Off balance sheet financing -- United States.,
  • Contracts -- Valuation -- United States.,
  • Corporations -- Accounting -- Standards -- United States.,
  • Accounting -- Standards -- United States.

Book details:

LC ClassificationsKF27 .E5515 2002
The Physical Object
Paginationiii, 77 p. ;
Number of Pages77
ID Numbers
Open LibraryOL3625135M
ISBN 100160683394
LC Control Number2002410042

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Financial reporting—balance sheets—income statements—financial notes and disclosures—is the language we use to communicate information about the financial condition of a company, public or private, a not-for-profit organization, or a state or local government. The accounting standards . The IFRS Foundation provides free access (through Basic registration) to the PDF files of the current year's consolidated IFRS ® Standards (Part A of the Issued Standards—the Red Book), the Conceptual Framework for Financial Reporting and IFRS Practice Statements, as well as available translations of Standards.   “In our November joint statement, we, the International Accounting Standards Board and the U.S. Financial Accounting Standards Board again reaffirmed our commitment to .   Current financial accounting is often not a very good guide for either corporate managers or investors. The primary policy issue now is whether accounting standards should .